Financial documents include the following except （）.A、promissory notesB、bills of ladingC、checksD、draft

题目

Financial documents include the following except （）.

A、promissory notes
B、bills of lading
C、checks
D、draft

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第1题：

163 Many companies self insure against some risk. Problems which can arise from self-insurance include:

A. failure to reserve funds to handle worst case scenarios (low probability events) resulting in severe financial damage to the company

B. stiff competition from insurance companies

C. confusion of business risks with insurable risks.

D. A and C

E. All of the above

正确答案：D

第2题：

responsibilities as members of the accounting profession setting out the distinguishing features of a

profession and the privileges that society gives to a profession. (Your answer should include reference to the

above scenario.) (7 marks)

Note: requirement (c) includes 2 marks for the quality of the discussion.

正确答案：
(c) Accounting and ethical implications of sale of inventory
Manipulation of financial statements often does not involve breaking laws but the purpose of financial statements is to present
a fair representation of the company’s position, and if the financial statements are misrepresented on purpose then this could
be deemed unethical. The financial statements in this case are being manipulated to show a certain outcome so that Hall
may be shown to be in a better financial position if the company is sold. The retained earnings of Hall will be increased by
$4 million, and the cash received would improve liquidity. Additionally this type of transaction was going to be carried out
again in the interim accounts if Hall was not sold. Accountants have the responsibility to issue financial statements that do
not mislead the public as the public assumes that such professionals are acting in an ethical capacity, thus giving the financial
statements credibility.
A profession is distinguished by having a:
(i) specialised body of knowledge
(ii) commitment to the social good
(iii) ability to regulate itself
(iv) high social status
Accountants should seek to promote or preserve the public interest. If the idea of a profession is to have any significance,
then it must make a bargain with society in which they promise conscientiously to serve the public interest. In return, society
allocates certain privileges. These might include one or more of the following:
– the right to engage in self-regulation
– the exclusive right to perform. particular functions
– special status
There is more to being an accountant than is captured by the definition of the professional. It can be argued that accountants
should have the presentation of truth, in a fair and accurate manner, as a goal.

第3题：

Cost management includes processes that are required to maintain financial control of projects. These processes may include:

A . economic evaluation

B . cost estimating

C . cost forecasting

D . B and C

E . All of the above.

正确答案：E

第4题：

请根据短文内容判断给出的语句是否正确,正确的写“T”,错误的写“F”。

An annual report of a company provides information about its business performance for certain people. These people include the investors, potential investors and other stakeholders. From the report, people can understand the company's business scope, recent situation and future development. The main parts of an annual report usually include chairman's letter, operation analysis and financial statements.

·Chairman's Letter

Usually, an annual report should contain a letter from the chairman. The letter should provide details about the successes and the challenges of the past year. It should also include the future outlook for the company.

·Operation Analysis

The operation analysis is an overview of the business in the past year. It usually includes new hires and new product introductions. At the same time, it will introduce business acquisitions and other important issues.

·Financial Statements

The financial statements are very important for an annual report. People can know the company's performance in the past from the statements. It usually three aspects. The first one is the profit and loss statement. The second one is the balance sheet. And the third one is the cash flow statement.

( ) 26. An annual report of a company provides some information about its business performance for certain people.

( ) 27. People can know everything of the company from the annual report.

( ) 28. An annual report usually includes chairman's letter, financial statements and operation analysis.

( ) 29. A chairman's letter should include the strategic direction moving forward.

( ) 30. This passage is mainly about the main parts of an annual report.

参考答案：26-30：T F T F T

第5题：

听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.

(6)

A．The financial reporting is to provide information for the investors and lenders only.

B．The main aim of financial reporting is to offer information useful for decision-making.

C．Investment and lending decisions can be made from the financial reporting.

D．Investment and lending decisions can not be made from the financial reporting.

正确答案：B
解析：录音单句意思为“财务报告的主要目标是为投资者和贷款者做决定提供有用信息”。

第6题：

127 Cost management includes processes that are required to maintain financial control of projects. These processes may include:

A. economic evaluation

B. cost estimating

C. cost forecasting

D. B and C

E. All of the above

正确答案：E

第7题：

听力原文：Under the general rules, once the documents are passed to the remitting bank by the drawer, the bank has an absolute right over the goods through the title documents.

(10)

A．Once the title documents are entrusted, the goods are at the disposal of the collecting bank.

B．The title documents enable the remitting bank to dispose the goods according to the instruction given in the collection order.

C．The title documents are usually issued by the drawee.

D．In spite of the possession of the title documents, the bank can not deal with the goods without the allowance of the drawer.

正确答案：B
解析：单句意思为“按通常规定，一旦出票人将单据移交给托收行，托收行因有物权凭证而拥有处置货物的绝对权利。”

第8题：

Many companies self insure against some risk. Problems which can arise from self-insurance include:

A failure to reserve funds to handle worst case scenarios (low probability events) resulting in severe financial damage to the company

B stiff competition from insurance companies

C confusion of business risks with insurable risks.

D A and C

E All of the above.

正确答案：D

第9题：

听力原文：M: There are several reasons why careful analysis of financial statements is necessary. What are they?

W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.

Q: What are they talking about?

(17)

A．The methods of financial statements.

B．The necessity of careful analysis of financial statements

C．The relationship among financial statements.

D．The purpose of financial statements.

正确答案：B
解析：男士问的是仔细分析财务报表的必要性的理由，故B选项符合。D项说的是财务报表的目的，并非分析财务报表的目的。

第10题：

听力原文：The financial reporting is used to provide information useful for making investment and lending decision.

(2)

A．The objective of financial reporting is to provide information useful for making investment and lending decisions.

B．The financial reporting is useless.

C．The financial reporting can't help people to decide whether they invest on something or not.

D．The financial reporting has no objectives.

正确答案：A
解析：单句的意思为“财务报告被用来为投资及借贷决策提供有用信息。”

Financial documents include the

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